The Capital Allowances (Energy-saving Plant and Machinery) Order 2018 (revoked)
This Order, along with the Capital Allowances Act 2001 (c.2) (“the Act”), implements the 100% first-year allowance scheme which encourages businesses to invest in energy-saving plant and machinery. It revokes and replaces the Capital Allowances (Energy-saving Plant and Machinery) Order 2001 (S.I. 2001/2541) which has been amended annually.
Lifecycle
Department
Made
28 Feb 2018
—
In force
22 Mar 2018
Enabling power
The Treasury, in exercise of the powers conferred by sections 45A(3) and (4), 45B(1), 45C(2)(b) and (3)(b) and 180A(2) of the Capital Allowances Act 2001, make the following Order:
DocumentsOpen on legislation.gov.uk →